Article 14- The customs value of the incoming goods in all cases is the value of the purchase price of the goods at the origin plus the cost of insurance and transportation (SAIF) in addition to other costs to which the goods are assigned until entering the first customs office. The purchase list or other delivery documents are determined by the owner of the goods and are based on the parity of the exchange rate announced by the Central Bank on the day of declaration.
note 1 :
In determining the customs value, the following items will be added in case of payment:
A- Intellectual property rights
B- Design and engineering costs in other countries
C- Containers and containers
D- Materials, parts and equipment used in the production of imported goods and provided by the buyer
E) Any part of the resale proceeds and divestiture proceeds attributed to the seller, directly or indirectly
Note 2:
If the customs value of the imported goods is different from the price stated in the submitted documents, it does not include the following costs or items:
Le- The cost of manufacturing, installing, assembling, maintaining or providing technical assistance for goods such as machinery, industrial machinery and equipment after their arrival
B- Shipping cost after arrival of goods
C- The cost of ordinary profit resulting from financing the purchase of imported goods by the seller or a third party
D. The cost of the buyer’s actions outside the terms of the transaction, such as marketing activities for the goods
E) The right of reproduction and domestic production of imported goods
C) The value or cost of the information and instructions recorded in the software or on information carriers such as diskettes, CDs and the like for use in computers; In these cases, the value of the raw carrier is calculated.
Note:
“Information and instructions” include audio, film, video recordings, commercial software, and “information carriers” including integrated circuits, semiconductors and similar devices are exempt from this provision.
